Needs are used up in one run, Makes is what one run produces. Some businesses sell a service to the city instead of producing stock. Inside a city a business also needs a licence with a one-time cost and a recurring fee; outside cities no licence is required, and a Management office never needs one.

Business	Company level	Needs	Makes	Founding cost	Where
Fishery	1		1 Fish	€20,000	harbour building
Jam kitchen	1	3 Fruit	3 Jam	€40,000	Residential, Commercial, Retail, unzoned
Mill	1	3 Wheat	3 Flour	€40,000	Industrial, Commercial, unzoned
Dairy	1	3 Milk	2 Cheese	€45,000	Commercial, Industrial, unzoned
Sawmill	1	3 Timber	3 Planks	€50,000	Industrial, unzoned
Bakery	1	2 Flour	3 Bread	€60,000	Residential, Commercial, Retail, unzoned
Pastry shop	1	1 Flour + 1 Milk + 1 Fruit	2 Cake	€60,000	Retail, Residential, Commercial, unzoned
Winery	1	4 Grapes	2 Wine	€70,000	Residential, Commercial, unzoned
Restaurant	1	1 Bread + 1 Cheese + 1 Wine	meals	€80,000	restaurant building
Supermarket	1			€90,000	shop building
Brickworks	2	2 Clay + 1 Stone	4 Bricks	€50,000	Industrial, unzoned
Cement works	2	4 Stone + 2 Sand	4 Cement	€50,000	Industrial, unzoned
Freight forwarder	2			€50,000	Commercial, Industrial, Retail, unzoned
Management office	2			€50,000	Commercial, Retail, unzoned
Sparkling winery	2	3 Wine	2 Sparkling wine	€50,000	Residential, Commercial, Industrial, unzoned
Paper mill	2	3 Timber	3 Paper	€60,000	Industrial, unzoned
Tailor	2	2 Cloth	1 Clothing	€60,000	Retail, Commercial, Residential, unzoned
Textile mill	2	3 Wool	3 Cloth	€60,000	Industrial, Commercial, unzoned
Brewery	2	2 Hops + 2 Wheat	4 Beer	€70,000	Industrial, Commercial, unzoned
Cannery	2	2 Fish	3 Canned fish	€70,000	Industrial, Commercial, unzoned
Print shop	2	3 Paper	2 Books	€70,000	Commercial, Retail, unzoned
Joinery	2	2 Planks	1 Furniture	€80,000	Commercial, Industrial, unzoned
Hotel	2			€120,000	hotel building
Food plant	3	1 Canned fish + 2 Vegetables	2 Ready meals	€80,000	Industrial, Commercial, unzoned
Window maker	3	1 Glass + 1 Planks	1 Windows	€80,000	Commercial, Industrial, unzoned
Glassworks	3	4 Sand	2 Glass	€90,000	Industrial, unzoned
Tool factory	3	1 Steel + 1 Planks	1 Tools	€100,000	Industrial, Commercial
Steelworks	3	2 Ore + 2 Timber	3 Steel	€140,000	Industrial
Delicatessen	4	1 Sparkling wine + 2 Cheese + 2 Jam + 1 Cake	1 Gift hamper	€120,000	Retail, Commercial, Residential, unzoned
Engineering works	4	2 Steel + 1 Tools + 1 Glass	1 Machinery	€160,000	Industrial, Commercial
Construction firm	4	4 Bricks + 4 Cement + 2 Windows + 2 Furniture	1 Prefab house	€270,000	Industrial, Commercial, unzoned
Car plant	5	4 Steel + 2 Glass + 2 Cloth + 2 Tools	1 Car	€320,000	Industrial

Data as of 2026-09-30, generated from the game. If a number here differs from the game, the game is right.